A free zone (serbest bölge) is a special area that, although within Türkiye's political borders, is deemed to be outside the customs line, and where commercial, financial and economic legislation is not applied or is applied only in part. Goods arriving in the zone from abroad pay no customs duty; manufacturing companies benefit from tax exemptions. In Türkiye, 19 free zones established under Law No. 3218 are in operation.
The legal status of a free zone
Free zones operate under Free Zones Law No. 3218 (Serbest Bölgeler Kanunu) and Customs Law No. 4458 (Gümrük Kanunu), under the supervision of the General Directorate of Free Zones of the Ministry of Trade (Ticaret Bakanlığı). The zones are physically in Türkiye but are treated as abroad for import duties and trade policy measures. Therefore sending goods from Türkiye to a zone is an export, and bringing goods from a zone into Türkiye is an import.
The first zones were established in Mersin and Antalya and started operating in 1987. According to 2025 data from the Ministry of Trade, exports from the 19 free zones reached USD 10.4 billion in the first ten months of 2025. The zones are located in the Mediterranean (Mersin, Antalya, Adana-Yumurtalık), Aegean (Aegean, İzmir, Denizli, West Anatolia), Marmara (the Istanbul zones, Kocaeli, Bursa, Europe, TÜBİTAK-MAM), Black Sea (Trabzon, Rize, Samsun), South-East (Gaziantep) and Central Anatolia (Kayseri) regions.
What is a free zone for?
- No customs duty: Machinery, raw materials and commercial goods entering the zone from abroad are not subject to customs duty.
- Unlimited storage time: Goods can remain in the zone without a time limit.
- Exemption on manufacturing income: Profits from the sale of products manufactured in the zone are exempt from income or corporate tax.
- Wage exemption: Wages paid to employees by companies that export at least 85% of the FOB value of the goods they produce are exempt from income tax.
- Stamp duty and fee exemption: Documents and transactions relating to activities in the zone are exempt from these charges.
Who operates in the zone and how?
An operating licence is obtained from the Ministry for activities such as manufacturing, trading, storage, assembly-disassembly, maintenance-repair, banking and insurance. Companies can rent space in existing buildings as tenants, or build their own facility on a plot as investors. The licence term and conditions vary according to the type of activity and the user status.
How do goods enter and leave the zone?
| Movement | Legal nature | Practice |
|---|---|---|
| Abroad → free zone | No customs duty | Entry with the free zone transaction form |
| Türkiye → free zone | Export | Export declaration; export exemption for VAT |
| Free zone → Türkiye | Import | Import declaration; customs duty, VAT and other taxes, if any |
| Free zone → abroad | Re-export / export | Transit regime for passage through Türkiye |
Goods coming from a free zone into Türkiye are also subject to the permits and standards checks of the import regime. When a product manufactured in the zone is sold on the domestic market, it is taxed according to the rules of origin and valuation.
Is a free zone the same as a bonded warehouse?
Both defer taxes, but in different ways. A bonded warehouse (antrepo) is a customs procedure, and the goods are kept under a declaration and customs supervision; handling is limited. A free zone, by contrast, is an area outside the customs line; manufacturing is permitted and there are tax exemptions too. The full comparison is in the free zone vs bonded warehouse entry. For those seeking duty-suspended storage within Türkiye, the bonded warehouse procedure and the free warehouse are also among the options.
Common mistakes
- Not taking into account that a sale from the zone into Türkiye is an import and may require a permit.
- Overlooking that the tax exemption is granted for manufacturing activity, not trading activity.
- Not matching quantities in zone entry and exit documents with the stock records.
How does Voltim Global support this?
Headquartered in Mersin, Voltim Global plans the steps of entry into the zone, exit from the zone and transport together in bonded warehouse and free zone operations. For storage options in the zone, see the storage in the Mersin Free Zone entry.